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Policy & Compliance


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• Check compliance against a customs-related approval, authorisation, registration or licence.


The authorities may check accounting and banking records, shipping documentation, contracts and information relating to goods specifications.


HMRC will normally make an appointment for a mutually convenient time, although there is no legal obligation for it to do so. Traders should remember that HMRC officers have the legal right to enter premises. During the inspection, officers have the right to inspect records, premises and goods, marking them to show that they have been inspected. Also, they have the right to take samples to help classify and identify the goods in question.


HMRC issues guidance on compliance checks


HMRC has provided information on how compliance checks will be conducted, and on the trader’s rights and obligations


In part due to HM Revenue & Customs (HMRC) making greater use of compliance checks, the department has issued some guidance on how these will be conducted, what will be checked and the trader’s rights and obligations. The compliance check is to ensure that all matters undertaken by the trader relating to customs and international trade are correct.


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Dependent on circumstances, these checks may include a physical visit to the trader’s premises. HMRC may: • Inspect goods and documents relating to customs and international trade,


• Ask for information about goods or services in the international supply chain that you provide or will provide,


Legal requirements It should be remembered that HMRC can inspect any of the trader’s records, including information held on computers or data storage devices. The trader is legally required to provide all the documentation and information requested; failure to do so may result in a civil penalty. Where HMRC removes records, it must provide a receipt, keep them secure and return them as quickly as possible. If the trader needs them back sooner, the authorities will need to make copies and return these to you. It is important that if the trader disagrees with anything during the compliance check, it advises the officer giving a suitable reason. Also, the trader has the right to be represented, or appoint a representative to act on its behalf, during HMRC’s visit. Where an adviser has been appointed but is not present, the trader can contact him or her by telephone to seek clarification and guidance. At the end of the visit, there should be a discussion at which any identified areas of concern are discussed including any payments to, or reclaims from, the department. Before issuing a decision, HMRC will normally write explaining its decision and the reasons for it, giving the recipient of the correspondence 30 days to respond. After the 30 days, or the date on which the response is submitted to HMRC, the department will make a final decision, considering any further information provided. It is possible to appeal against the decision in most cases. The details of the result and the appeals process will be explained, along with what to do if you disagree. More information can be found at:


www.gov.uk/government/publications/complianc e-checks-customs-and-international-trade- ccfs1g/compliance-checks-customs-and-interna tional-trade-ccfs1g


July 2018


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